The Tribunal found that Mr Weatherley had failed to respond to correspondence from the complainant, a chartered certified accountant, seeking confirmation that there was no professional reason why he should not undertake the appointment to act for a former client of the member. The member had displayed a lack of courtesy and consideration through his failure to respond to a succession of letters from the complainant regarding the former client's business affairs. The member had also failed to respond in writing to requests in several letters from the Taxation Disciplinary Board for information about his conduct which was reasonably requested by the Board.
The member had sent the Tribunal a written apology for his misconduct. The Tribunal decided that the only appropriate sanction was that Mr Weatherley should be expelled from membership of the Institute. As the member was not present, the Tribunal agreed to postpone making any order for costs in case he wished to make representations as to the sum sought by the Board. In the absence of such representations, the Tribunal made a subsequent order for costs of £2,393.
